Paimon Manufacturing Company is planning to produce Almond Tofu, Jade Parcels, and Mondstadt Hash Brown. The Marketing Department estimated to sell 23,000 Almond Tofu, 16,000 Jade Parcels, and 11,000 Mondstadt Hash Brown for the entire year. The common fixed costs is P1,034,750. Additional data are as follows:

	Almond Tofu	Jade Parcels	Mondstadt Hash Brown
Selling Price	P120	P180	P225
Direct Materials per unit	32	63	76
Direct Labor per unit	12	19	23
Variable Factory Overhead	18	27	45.50
Direct Fixed Costs	P356,000	P273,000	P431,000
Variable Selling Expense per unit	4	8	13